Analyzing smart cities' reporting: do they report “smart”?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Content Analysis ◽  
Smart City ◽  
Design Methodology ◽  
Smart Cities ◽  
Integrated Reporting ◽  
Financial Reports ◽  
Content Type ◽  
Reporting Practices ◽  
City Councils ◽  
Manifest Content

PurposeThis study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites.Design/methodology/approachThe study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports.FindingsThe results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed.Originality/valueSystematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.

scholarly journals Investigating risk disclosures in Italian integrated reports

2020 ◽  
Vol 28 (6) ◽  
pp. 1149-1178 ◽  
Author(s):  
James Guthrie ◽  
Francesca Manes Rossi ◽  
Rebecca Levy Orelli ◽  
Giuseppe Nicolò
Keyword(s):  
Content Analysis ◽  
Financial Reporting ◽  
Design Methodology ◽  
Alternative Form ◽  
Risk Disclosure ◽  
Integrated Reporting ◽  
Content Type ◽  
Risk Disclosures ◽  
Do So

Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published. Findings The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation. Originality/value The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

scholarly journals Adoption of principle-based IFRS and intercompany comparability of operating performance

2020 ◽  
Vol 5 (2) ◽  
pp. 341-352
Author(s):  
Protap Kumar Ghosh ◽  
Ranajit Kumar Bairagi ◽  
Abinash Mondal
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Stock Exchange ◽  
Operating Performance ◽  
Financial Statements ◽  
Regulatory Agencies ◽  
Financial Reports ◽  
Content Type ◽  
Do So

PurposeThe study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style.Design/methodology/approachUsing content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability of financial reports.FindingsThe findings document that the adoption of IFRS cannot ensure the application of same accounting methods as well as way of presentations which is a precondition of greater comparability of operating performance of competitive firms. The methodological and reporting direction through local regulatory agencies alongside maximum compliance with principle based IFRS can enhance intercompany comparability of financial reports in the same industry.Originality/valueThis study tries to manifest that sole adoption cum implementation of IFRS could not ensure ultimate intercompany comparability of operating performance within the same industry and urges to conduct further research to find out the ways to do so.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

scholarly journals Information management in the smart city

2018 ◽  
Vol 31 (3/4) ◽  
pp. 234-249 ◽  
Author(s):  
Merlin Stone ◽  
Jonathan Knapper ◽  
Geraint Evans ◽  
Eleni Aravopoulou
Keyword(s):  
Information Management ◽  
Smart City ◽  
Design Methodology ◽  
Smart Cities ◽  
Grey Literature ◽  
City Managers ◽  
Content Type ◽  
And Control ◽  
Structured Approach ◽  
Practical Implications

Purpose The purpose of this paper is to investigate information management in a smart city. It identifies the main trends in progress and how innovation in information technology is helping all those in the smart city ecosystem in terms of generating new sources of data and connecting them. It investigates how information management in the smart city may go through several phases, but contests the notion that the co-ordinated information management that is the dream of many city managers is an appropriate vision, given the tendency in the private sector for competing information platforms to develop, giving value in different ways. Design/methodology/approach This paper has been written by using a combination of academic insight and literature, extensive research of relevant grey literature (e.g. blogs and industry press) and interviews and interaction with some of the organisations involved in developing and implementing the smart city concept, including public transport organisations, other data providers, analysts and systems and sensor suppliers. Findings Smart city concepts are evolving in different ways, with divergence of views which involves centralisation and control of information by city authorities and a more democratic view in which the information is managed on different platforms between which smart city stakeholders can choose. Research limitations/implications The research method is exploratory. Validating the findings would require a more structured approach in which stakeholders of all kinds are consulted. Practical implications All organisational stakeholders in the idea and delivery of smart cities need to consider how their interests in smart city information and those of other stakeholders are evolving and to what extent they should be in partnership with other members of the ecosystem in generating and using the information. Social implications Individuals, whether workers, commuters, shoppers, tourists or others, will be greatly affected by the evolution of smart city information, and their choices about whether to be smart themselves will have an important effect on the benefits they receive from city smartening and on the viability of the smart cities. Originality/value Little research has been carried out into the different choices organisations and individuals have in terms of how they will relate to smart city information and how they can manage it. This research makes a start on this task.

scholarly journals Engaged in integrated reporting? Evidence across multiple organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 398-426 ◽  
Author(s):  
Ana Isabel Lopes ◽  
Ana Margarida Coelho
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Secondary Analysis ◽  
Market Value ◽  
Integrated Reporting ◽  
Firm Level ◽  
International Debate ◽  
Content Type ◽  
Practical Implications ◽  
Shed Light

Purpose The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking. Design/methodology/approach Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and 145 as <IR> Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for <IR> Reference Reporters. Findings Evidence for the first objective suggests that compared with <IR> Regular Reporters, the majority of the <IR> Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each <IR> Reference Reporter (leading practice) seem less than expected. Research limitations/implications <IR> Examples Database does not cover all of the organizations reporting according to the <IR> framework. Content analysis can be biased by authors’ interpretations. Practical implications Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the <IR> tool. Originality/value The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to <IR>, provides evidence on geographies and firm-level characteristics of organizations using <IR> to better communicate and provides the most prominent information disclosed by Reference Reporters.

scholarly journals Investigating the interplays between integrated reporting practices and circular economy disclosure

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Federico Barnabè ◽  
Sarfraz Nazir
Keyword(s):  
Content Analysis ◽  
Circular Economy ◽  
Integrated Reporting ◽  
Content Type ◽  
Research Perspective ◽  
Reporting Practices ◽  
Exploratory Case Study ◽  
Related Information ◽  
Textual Content

PurposeThis study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.Design/methodology/approachBuilding on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.FindingsThrough textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.Research limitations/implicationsContent analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.Practical implicationsThis article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.Originality/valueThis work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

Determinants of forward-looking disclosures in integrated reporting

2018 ◽  
Vol 33 (1) ◽  
pp. 115-144 ◽  
Author(s):  
Merve Kılıç ◽  
Cemil Kuzey
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Gender Diversity ◽  
Ordinary Least Squares ◽  
Board Composition ◽  
Least Squares Regression ◽  
Integrated Reporting ◽  
Content Type ◽  
Early Adopters ◽  
Forward Looking

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures. Design/methodology/approach The sample for research involved 55 non-financial companies whose reports are available in the Integrated Reporting Examples Database for the year 2014. The authors used content analysis to investigate the quantitative and qualitative forward-looking disclosures among early adopters of integrated reporting. The forward-looking disclosure index (FLDI) was categorized into two main groups, quantitative and qualitative, including 30 items in total. Multivariate ordinary least squares regression was used to investigate the associations proposed in the research hypotheses. Findings The authors determined that the majority of the entities tended to provide qualitative forward-looking disclosures rather than quantitative. Further, the findings showed that gender diversity and firm size are positively related to forward-looking disclosures, whereas leverage is negatively related to forward-looking disclosures. Contrary to expectations, the authors did not find a significant impact created by board size, board composition, profitability or industry on forward-looking disclosures. Originality/value The research contributes to the current integrated reporting and forward-looking disclosure literature. To the best of the authors’ knowledge, there is no prior study that has investigated forward-looking disclosures in integrated reports. This study contributes to the current literature by examining the determinants of forward-looking disclosures by categorizing them as quantitative and qualitative. Further, this research adds empirical findings to the literature on the association found between female directors and forward-looking disclosures.

scholarly journals Investigating the information security management role in smart city organisations

2018 ◽  
Vol 14 (1) ◽  
pp. 86-98 ◽  
Author(s):  
Mohamad Amin Hasbini ◽  
Tillal Eldabi ◽  
Ammar Aldallal
Keyword(s):  
Information Security ◽  
Smart City ◽  
Design Methodology ◽  
Smart Cities ◽  
Security Management ◽  
Modern World ◽  
Information Security Management ◽  
Content Type ◽  
New Information ◽  
Organisational Factors

Purpose Information security management (ISM) is proving to be an important topic in the modern world; in environments that will rely a great deal on digital technologies, such as smart cities, ISM research is of high importance and needs to be well analysed. The paper aims to discuss these issues. Design/methodology/approach This paper indicates the criticality of ISM for smart cities through the literature, then focusses on top organisational factors influencing ISM in smart city organisations, which are embraced and justified from the literature. Findings This paper highlights the need for more research around ISM in the context of smart city organisations, also ISM-related organisational factors that are expected to most influence smart city organisational performance. Research limitations/implications This paper is proposed to influence more research in the area of ISM for smart cities among the research community. Additional research is also expected to further validate and examine the selected organisational factors. Originality/value This paper presents new information on ISM in smart city organisations, the lack of research in this area, and the criticality of the highlighted issues, creates high value for the conclusions and findings of this research. The paper also highlights top organisational factors that are expected to influence ISM in smart city organisations.

scholarly journals Making sustainability meaningful: aspirations, discourses and reporting practices

2018 ◽  
Vol 31 (8) ◽  
pp. 2218-2246 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Fabrizio Granà ◽  
Maria Federica Izzo
Keyword(s):  
Design Methodology ◽  
Oil And Gas ◽  
Management Team ◽  
Integrated Reporting ◽  
Discursive Space ◽  
Content Type ◽  
Reporting Practices ◽  
Meaningful Connections ◽  
Do So

Purpose The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces. Design/methodology/approach The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting. Findings The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces. Originality/value Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.

Content analysis of literature on big data in smart cities

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pulkit Tiwari ◽  
P. Vigneswara Ilavarasan ◽  
Sushil Punia
Keyword(s):  
Big Data ◽  
Content Analysis ◽  
Conceptual Framework ◽  
Bibliometric Analysis ◽  
Smart City ◽  
Industry 4.0 ◽  
Smart Cities ◽  
Analytical Techniques ◽  
Content Type ◽  
City Model

Purpose The purpose of this paper is to provide a systematic literature review on the technological aspects of smart cities and to give insights about current trends, sources of research, contributing authors and countries. It is required to understand technical concepts like information technology, big data analytics, Internet of Things and blockchain needed to implement smart city models successfully. Design/methodology/approach The data were collected from the Scopus database, and analysis techniques like bibliometric analysis, network analysis and content analysis were used to obtain research trends, publications growth, top contributing authors and nations in the domain of smart cities. Also, these analytical techniques identified various fields within the literature on smart cities and supported to design a conceptual framework for Industry 4.0 adoption in a smart city. Findings The bibliometric analysis shows that research publications have increased significantly over the last couple of years. It has found that developing countries like China is leading the research on smart cities. The network analytics and article classification identified six domains within the literature on smart cities. A conceptual framework for the smart city has proposed for the successful implementation of Industry 4.0 technologies. Originality/value This paper explores the role of Industry 4.0 technologies in smart cities. The bibliometric data on publications from the year 2013 to 2018 were used and investigated by using advanced analytical techniques. The paper reviewS key technical concepts for the successful execution of a smart city model. It also gives an idea about various technical considerations required for the implementation of the smart city model through a conceptual framework.

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